Purpose

This study aims to review the degree to which fraud and other unethical practices especially in the digital space have affected the Nigerian banking industry both in the past and present, and how it will be a growing concern in the imminent future. The objective of the study was to examine the impact of electronic fraud on the quality of assets and return on assets of Nigerian deposit money banks.

Design/methodology/approach

The research used secondary data for the periods 2006 till 2018, which were collected from the Nigeria Deposit Insurance Corporation annual reports. Descriptive analysis and the ordinary least square method of regression analysis were used for data analysis.

Findings

Findings revealed that electronic fraud cases increased progressively over most of the years of study, which can be attributed to the increased bank products that are electronic-based.

Originality/value

Many of the reviewed literature examined electronic fraud and its impact on bank profitability but this study examined the cause of electronic fraud and what can be done to curtail it.

中文翻译：

---

电子欺诈：尼日利亚存款银行倒闭的新原因

目的

本研究旨在审查欺诈和其他不道德行为，尤其是数字领域的欺诈和其他不道德行为在过去和现在对尼日利亚银行业的影响程度，以及在即将到来的未来将如何成为日益受到关注的问题。该研究的目的是检查电子欺诈对尼日利亚存款银行的资产质量和资产回报率的影响。

设计/方法/方法

该研究使用了从尼日利亚存款保险公司年度报告中收集的 2006 年至 2018 年期间的二手数据。数据分析采用描述性分析和回归分析的普通最小二乘法。

发现

调查结果显示，在研究的大部分时间里，电子欺诈案件逐渐增加，这可归因于基于电子的银行产品的增加。

原创性/价值

许多审查的文献研究了电子欺诈及其对银行盈利能力的影响，但本研究研究了电子欺诈的原因以及可以采取哪些措施来遏制它。